2020 Memorandum on Tax Treaty Policy:onbenoemd 3.3

2020 Memorandum on Tax Treaty Policy

3.3 Additional measures

Geldend

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In addition to seeking to include the minimum standard, the Netherlands also wishes tax treaties to include the vast majority of the additional measures recommended by the BEPS project. These additional measures are as follows:

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a measure regulating the application of the treaty to cases in which the income or a benefit is received by or through a hybrid entity;

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a general saving clause;

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a measure regulating the treaty status of entities with dual residence;

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measures against artificial arrangements designed to avoid permanent establishment status;

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a minimum shareholding period to counter dividend transfer transactions;

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a look-back period for entities deriving their value principally from immovable property;

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the use of a credit method instead of the exemption method in certain specific cases;

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a measure to prevent any restriction of the source country's right to tax income attributed to permanent establishments in third jurisdictions where this income is subject to a low rate of tax;

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corresponding adjustments in connection with adjustments in transfer prices;

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mandatory, binding arbitration.

With the exception of the general saving clause, the above measures form part of the Dutch policy on tax treaties. In addition, in response to the amendment tabled by MPs Helma Lodders and Evert Jan Slootweg1. and incorporated in the approving act, the Dutch government has made an additional proviso in relation to the MLI. The amendment calls in essence for an effective form of dispute resolution to be included in tax treaties if stricter criteria are set for a dependent or independent agent to qualify as a permanent establishment.

Onbenoemd 3.3.1 Hybrid entities

Onbenoemd 3.3.2 Saving clause

Onbenoemd 3.3.3 Dual residence

Onbenoemd 3.3.4 Permanent establishment

Onbenoemd 3.3.5 Minimum shareholding period to counter dividend transfer transactions

Onbenoemd 3.3.6 Look-back period for entities deriving their value principally from immovable property (‘immovable property entities’)

Onbenoemd 3.3.7 The use of the credit method instead of the exemption method in certain cases

Onbenoemd 3.3.8 Measure to prevent the restriction of a state of source's right to tax income attributed to a permanent establishment in third jurisdictions where such income attracts a low rate of tax

Onbenoemd 3.3.9 Corresponding adjustments made in connection with adjustments in transfer prices

Onbenoemd 3.3.10 Mandatory, binding arbitration

Deze functie is alleen te gebruiken als je bent ingelogd.